Make$-$or$-$Buy Decision

to production at the rate of $39\%$ of direct labor cost. The unit costs to produce comparable carrying cases are expected to be as follows:

Direct materials

Direct labor

Factory overhead $(39\%$ of direct labor$)$

Total cost per unit

$$28$

$19$

$7\mathrm{.}41$

$$54\mathrm{.}41$

costs.

If an amount is zero, enter $"0".$ Use a minus sign to indicate a loss.

Differential Analysis

Make Carrying Case $($Alt$.1)$ or Buy Carrying Case $($Alt$.2)$

September $30$